SEC Company Response from ACHIEVE LIFE SCIENCES, (ACHV) — Jan 27, 2026
ACHIEVE LIFE SCIENCES, INC.
Date: Jan. 27, 2026 · CIK: 0000949858 · Accession: 0001193125-26-024893
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292918
Letter
Re: Achieve Life Sciences, Inc. Registration Statement on Form S-3 (File No. 333-292918)
ACHIEVE LIFE SCIENCES, INC. 22722 29th Drive SE, Suite 100 Bothell, WA 98021 January 27, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549
Attention: Daniel Crawford
Requested Date: January 29, 2026 Requested Time: 4:00 PM Eastern Time Ladies and Gentlemen: Achieve Life Sciences, Inc. (the “ Registrant ”) hereby requests that the Securities and Exchange Commission (the “ Commission ”) take appropriate action to declare the above-captioned Registration Statement on Form S - 3 effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable, or at such later time as the Registrant may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes Amanda L. Rose and Chelsea Anderson, both of whom are attorneys with the Registrant’s outside legal counsel, Fenwick & West LLP, to orally modify or withdraw this request for acceleration. The Registrant requests that it be notified of such effectiveness by a telephone call to Ms. Rose at (206) 389-4553 or, in her absence, to Ms. Anderson at (206) 389-4516. * * *
Sincerely, ACHIEVE LIFE SCIENCES, INC. By: /s/ Richard Stewart Richard Stewart President and Chief Executive Officer cc: Amanda L. Rose, Esq. Chelsea Anderson, Esq. Fenwick & West LLP
[Signature Page to Company Acceleration Request Letter]
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CORRESP 1 filename1.htm CORRESP ACHIEVE LIFE SCIENCES, INC. 22722 29th Drive SE, Suite 100 Bothell, WA 98021 January 27, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 Attention: Daniel Crawford Re: Achieve Life Sciences, Inc. Registration Statement on Form S-3 (File No. 333-292918) Requested Date: January 29, 2026 Requested Time: 4:00 PM Eastern Time Ladies and Gentlemen: Achieve Life Sciences, Inc. (the “ Registrant ”) hereby requests that the Securities and Exchange Commission (the “ Commission ”) take appropriate action to declare the above-captioned Registration Statement on Form S - 3 effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable, or at such later time as the Registrant may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes Amanda L. Rose and Chelsea Anderson, both of whom are attorneys with the Registrant’s outside legal counsel, Fenwick & West LLP, to orally modify or withdraw this request for acceleration. The Registrant requests that it be notified of such effectiveness by a telephone call to Ms. Rose at (206) 389-4553 or, in her absence, to Ms. Anderson at (206) 389-4516. * * * Sincerely, ACHIEVE LIFE SCIENCES, INC. By: /s/ Richard Stewart Richard Stewart President and Chief Executive Officer cc: Amanda L. Rose, Esq. Chelsea Anderson, Esq. Fenwick & West LLP [Signature Page to Company Acceleration Request Letter]